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<h1>Customs law: specified customs offences made non-bailable; all other customs offences remain bailable under amended provisions.</h1> The amendment substitutes subsection (6) of section 104 to make non-bailable offences comprising: duty evasion exceeding fifty lakh rupees; handling of specified prohibited goods; undeclared imports or exports with market price over one crore rupees; and fraudulent drawback or exemption claims exceeding fifty lakh rupees, and provides that, except as so provided, all other offences under the Act are bailable.